3.2.3 Responsibilities
The following table presents the recommended separation of responsibilities consistent to the roles and principles of separation of duties:
| Task | Responsible | Approved by | Authorised/ reviewed by |
| Control of cash floats | Finance Officer | Senior Finance Officer | Team Leader |
| Recording cash disbursements/receipts | Finance Officer | Senior Finance Officer | Team Leader |
| Custody of cash, issuing and receiving cash | Cashier | Senior Finance Officer/Team Leader | CO Finance Manager/Controller |
| Physical cash counts | Senior Finance Officer | Country Director/Team Lead | |
| Commodity/non-food Contributions in Kind (CIK) accounting | Commodity/ non-food CIK Accountant | Senior Finance Officer | Team Leader |
| Financial reporting to consolidation office | Senior Finance Officer | Country Director/Team Lead | Country Office Finance Manager |
| Documentation filing and safekeeping | Senior Finance Officer | Country Director/Team Lead | Country Office Finance Manager |
